§ 475. General powers of the tax commission. The powers conferred
upon the tax commission by sections one hundred seventy-one and one
hundred seventy-one-b of this chapter shall, so far as applicable, be
exercisable with respect to the provisions of this article. Such
commission may require returns to be filed with it at such times and
containing such information as it may prescribe and in such event the
fact that a person's name is signed to the return shall be prima facie
evidence for all purposes that the return was actually signed by such
person. Notwithstanding any other provision of this article, the tax
commission may enter into an agreement with any city of this state which
is authorized to impose a tax similar to that imposed by this article to
provide for the joint administration, in whole or in part, of such
taxes.